Oregon § 118.310 Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer

Oregon Statutes

§ 118.310 — Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer

Oregon § 118.310

Vol.3

Title 12Probate Law

Ch. 118Estate Tax

This text of Oregon § 118.310 (Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 118.310 (2026).

Text

If a foreign executor, administrator or trustee assigns or transfers any stock or obligations in this state standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the Department of Revenue on or before the transfer thereof, and no such assignment or transfer is valid unless such tax is paid.

Free access — add to your briefcase to read the full text and ask questions with AI